ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 12, PUNE vs. VARUN JAIN, PUNE

In the result, Cross Objection appeal filed by the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamorecross Objection No.14/Pun/2025 (Arising Out Of Ita No.2720/Pun/2024) िनधा"रण वष" / Assessment Year: 2018-19 Varun Jain, The Acit, P-024, Forest County, Kharadi, V Circle-12, Pune. Pune – 411014. S. Maharashtra. Pan:Aexpj0171J Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita No.2720/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 The Acit, Varun Jain, Circle-12, Pune. Vs. P-024, Forest County, Kharadi, Pune – 411014. Maharashtra. Pan:Aexpj0171J Appellant / Revenue Respondent / Assessee Assessee By Shri Fenil Bhatt – Ar(Virtual) Revenue By Shri Abhinay Kumbhar - Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Revenue Has Filed An Appeal Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under C.O.No.14/Pun/2025 [A] & Ita No.2720/Pun/2024 [R]

151A of the Act. Therefore, the reassessment order must be quashed. The Appellant craves leave to amend, alter, modify and add any further grounds of cross objections, if required.” 1.3 Both these appeals were heard together. C.O.No.14/PUN/2025 Submission of ld.AR : 2. Ld.AR for the Assessee submitted that Assessee has filed Return of Income for A.Y.2018-19 on 27.09.2018. Assessee

SONONE SURGICAL AND OPHTHALMIC HOSPITAL,PUNE vs. ITO WARD 14(5), PUNE

In the result, appeal of the assessee is partly allowed as per the terms indicated above

Bench: Dr.Manish Borad & Shri Vinay Bhamore

disallowance of business expenses and other transfers without considering factual position of the same. 2 Sonone Surgical and Ophthalmic Hospital Additional Grounds of Appeal “The appellant contends that the notice issued under section 148 by the Jurisdictional Assessing Officer (JAO) is invalid, void ab initio and without Jurisdiction, as it contravenes the mandatory faceless and automated procedure outlined in Section

SHRI VARDHAMAN NAGRI SAHAKARI PATSANSTHA LTD.,PACHORA vs. ITO WARD 1(4), JALGAON, JALGAON

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2451/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Shri Vardhaman Nagri V The Income Tax Sahakari Patsanstha Ltd., S Officer, 1061, Shivaji Chowk, Ward-1(4), Pune. Bhadgaon Road, Pachora, Maharashtra – 424201. Pan: Aacas3361F Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – (Virtual Hearing) Revenue By Shri Sandeep Sathe - Dr Date Of Hearing 08/12/2025 Date Of Pronouncement 30/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 22.10.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 18.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 151A read with CBDT Notification dt. 29.03.2022. 4) On the facts and in the circumstances of the case and in law, the CIT(A), NFAC has erred in confirming the disallowance

SHRI VARDHAMAN NAGRI SAHAKARI PATSANSTHA LTD.,PACHORA vs. ITO WARD 1(4), JALGAON, JALGAON

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2452/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Shri Vardhaman Nagari V The Income Tax Officer, Sahakari Patsanstha Ltd., S Ward-1(4), Jalgaon. 1061, Shivaji Chowk, Bhadgaon Road, Pachora, Maharashtra – 424201. Pan: Aacas3361F Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – (Through Virtual) Revenue By Shri Sandeep Sathe – Dr Date Of Hearing 08/12/2025 Date Of Pronouncement 16/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 22.10.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 14.03.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1) On The Facts & In The Circumstances Of The Case & In Law, Assessment Made In Respect Of An Issue That Was Not Disclosed In Notice Issued U/S 148A(B) Is Bad In Law & Liable To Be Quashed.

Section 151A read with CBDT Notification dt. 29.03.2022. 3) On the facts and in the circumstances of the case and in law, the CIT(A), NFAC has erred in confirming the disallowance

KESARINATH RAM GAIKWAD,RAIGAD vs. ITO, WARD-1, PANVEL, PANVEL

In the result, the appeal filed by the assessee is allowed for statistical purposes

section 151A of the Act and notification dated 29th March, 2022 [Notification No.18/2022/F. No.370142/16/2022-TPL. 2. Because, the ld. CIT(A) failed to appreciate that the entire reassessment proceedings were void ab initio since the approval for reopening was obtained by the Pr. CIT, Thane instead of Pr.CCIT as provided u/s 151(ii) of the Act. 3. Because

M/S. ARTHBHARTI NAGARI SAHAKARI PATSANSTHA MARYADIT,LATUR vs. ITO, WARD-1, LATUR, LATUR

In the result, appeal of the Assessee is Partly Allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1848/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 M/S.Arthbharti Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1, Latur. Adarsh Colony, Old Ausa Road, Latur – 413512. Pan: Aabaa2265P Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Manoj Tripathi - Dr Date Of Hearing 12/12/2024 Date Of Pronouncement 10/02/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2018-19Dated 24.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Without Prejudice To Other Grounds & On The Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ('The Act') It Be Held That The Assessment Proceedings So Completed Are Invalid Since The Addition Is Made On An Issue Different Than That For Which Case Was Re-Opened. Since, The Issue Of Re-Opening Did Not Survive The Assessment Proceedings Becomes Void-Ab-Initio. Accordingly, The Assessment Proceedings So Initiated & Completed Be Kindly Annulled & Appellant Be Granted Just & Proper Relief In This Respect.

151A r.w.s 1448 of the Act. Thus, the 2 Assessment Proceedings so initiated be kindly held to be incorrect and illegal. Accordingly, the Assessment proceedings so initiated be kindly annulled and Appellant be granted just and proper relief in this respect. 4. Without prejudice to other grounds and on the facts and circumstances prevailing in the case

NIKHIL BABAN NIMBALKAR,PUNE vs. ITO, WARD 14(5), PUNE

In the result both appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.2525&2526/Pun/2024 धििेंारण वर्ा /Assessment Year: 2018-2019 & 2019-2020 Nikhil Baban Nimbalkar, Ito, Ward 14(5), Nimbalkar Hospital, Patas Pune Road, Baramati, Pune- Vs. 413102 Maharashtra Pan-Ajdpn1546Q अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Pratik Sandbhor Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 04.10.2024 Which Is Arising Out Of Order Passed U/S 147 R.W.S 144 Of The Act Dated 29.02.2024. 2. Assessee Has Raised Following Grounds Of Appeal In Ita No. 2525/Pun/2024:- 1. On The Facts & In The Circumstances Of The Case & In Law The Id. Cit(A) Erred In Not Granting Sufficient Opportunities Of Hearing & Dismissing The Appeal Ex-Parte 2. On The Facts & In The Circumstances Of The Case & In Law The Appellant Prays Before The Hon'Ble Bench To Kindly Grant An Opportunity To Represent The Matter Before The Ld Cit(A).

151A of the Income Tax Act, 1961 and the CBDT Notification No. 18/2022 dated 29/03/2022 5. On the facts and in the circumstances of the case and in law and without prejudice to the above grounds of appeal the Assessing Officer erred in disallowing the cost of improvement of Rs 2,90,280/- in computing the capital gain on same

NIKHIL BABAN NIMBALKAR,PUNE vs. ITO, WARD 14(5), PUNE

In the result both appeals of the assessee are allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.2525&2526/Pun/2024 धििेंारण वर्ा /Assessment Year: 2018-2019 & 2019-2020 Nikhil Baban Nimbalkar, Ito, Ward 14(5), Nimbalkar Hospital, Patas Pune Road, Baramati, Pune- Vs. 413102 Maharashtra Pan-Ajdpn1546Q अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Pratik Sandbhor Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 04.10.2024 Which Is Arising Out Of Order Passed U/S 147 R.W.S 144 Of The Act Dated 29.02.2024. 2. Assessee Has Raised Following Grounds Of Appeal In Ita No. 2525/Pun/2024:- 1. On The Facts & In The Circumstances Of The Case & In Law The Id. Cit(A) Erred In Not Granting Sufficient Opportunities Of Hearing & Dismissing The Appeal Ex-Parte 2. On The Facts & In The Circumstances Of The Case & In Law The Appellant Prays Before The Hon'Ble Bench To Kindly Grant An Opportunity To Represent The Matter Before The Ld Cit(A).

151A of the Income Tax Act, 1961 and the CBDT Notification No. 18/2022 dated 29/03/2022 5. On the facts and in the circumstances of the case and in law and without prejudice to the above grounds of appeal the Assessing Officer erred in disallowing the cost of improvement of Rs 2,90,280/- in computing the capital gain on same